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The Effect Of Apip Capability On Internal Audit Quality Moderated By Procedural Justice (Case Study At Cilegon City Inspectorate) Sundari, Afrida; Sanusi, Fauji; Imron , Ali
Advances In Social Humanities Research Vol. 3 No. 7 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i7.458

Abstract

This study aims to examine the influence of auditor capabilities on the quality of internal audits at the Cilegon City Inspectorate, as well as analyze the role  of Procedural Justice as a moderation variable in this relationship. The stagnation of local government performance assessment through LPPD and SAKIP instruments shows the importance of improving the quality of internal audit as the basis for government performance assessment. The quantitative method was used by involving 162 auditor respondents using a questionnaire, the data was analyzed with Smart PLS. The results showed that auditor capabilities had a positive and significant effect on the quality of internal audits (T-statistics = 4.039; p = 0.000) and Procedural Justice did not show a significant moderation effect (T-statistics = 1.285; p = 0.199). This research strengthens the theory of auditor competence which offers important implications for improving the quality of internal audits in government institutions. Findings related to Procedural Justice provide an opportunity for further research on the role of procedural justice in bureaucratic organizations.
The Effect of Work-Life Balance on Employee Performance with the Role of Organizational Commitment as an Intervening Variable Purba, Desvi Mahdia; Sanusi, Fauji; Kambara , Roni
Advances In Social Humanities Research Vol. 3 No. 7 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i8.469

Abstract

The vaping product retail industry has shown significant growth in recent years. However, amidst increasing market demand, employee performance at PT. Sentra Jaya Sejahtera has experienced quite significant fluctuations. This condition indicates the need for an appropriate strategy to improve employee performance by identifying the factors that influence it. This study aims to analyze the effect of work-life balance on employee performance with the role of organizational commitment as an intervening variable. This study uses a quantitative approach with a population consisting of all employees of PT. Sentra Jaya Sejahtera. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS 4.0 software. The results of the study indicate that: 1) Work-life balance has a positive and significant effect on employee performance, 2) Work-life balance has a positive effect on organizational commitment, 3) Organizational commitment has a positive and significant effect on employee performance, 4) Organizational commitment mediates the effect of work-life balance on employee performance.
Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol: (Studi Kasus Pada Perusahaan yang Terdaftar Pada Sektor Infrastruktur di BEI Tahun 2014-2023) Salva Aulia; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7251

Abstract

This study aims to analyze the effect of profitability (ROA) and leverage (DER) on firm value (PBV), and to examine the role of dividend policy (DPR) as a moderating variable. Firm size (SIZE) is also included as a control variable. The research objects are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that both ROA and DER have a significant positive effect on firm value. However, DPR does not moderate the relationship between ROA or DER and PBV, and SIZE as a control variable also has no significant effect. These findings indicate that firm value is more influenced by financial performance, such as profitability and leverage, rather than dividend policy or firm size.
Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2023) Nurul Yasmin Fauziah; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7512

Abstract

This study analyzes how profitability and managerial ownership moderate the effect of liquidity on firm value. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) were studied from 2014 to 2023. Non-probability and purposive sampling were used for quantitative analysis. Seven out of 48 companies were selected based on criteria. The analysis was conducted with Eviews 12. This study found that (1) liquidity has a negative and significant effect on firm value, (2) liquidity has no and insignificant effect on profitability, (3) profitability has a positive and significant effect on firm value, (4) profitability cannot mediate the relationship, and (5) managerial ownership moderates the relationship.
THE ROLE OF JOB SATISFACTION AND PSYCHOLOGICAL WELL-BEING IN IMPROVING EMPLOYEE PERFORMANCE (STUDY IN PT. IHI POWER SERVICE INDONESIA) Salsabila Damaihati; Fauji Sanusi; Roni Kambara
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2253

Abstract

This study aims to examine the effect of burnout on employee performance, with job satisfaction and psychological well-being as mediating variables. The research employs a quantitative approach, collecting data through questionnaires distributed to employees of PT. IHI Power Service Indonesia. The sampling technique used in this study is non-probability sampling, specifically the purposive sampling method, with a sample size of 107 respondents. Data analysis was conducted using Partial Least Squares (PLS) through the SmartPLS 4. The results indicate that burnout has a significant negative effect on employee performance and job satisfaction but has a non-significant negative effect on psychological well-being. Psychological well-being has a significant positive effect on job satisfaction, and job satisfaction has a significant positive effect on employee performance. Furthermore, job satisfaction is proven to mediate the relationship between burnout and employee performance in a significantly negative manner, whereas psychological well-being does not mediate the relationship between burnout and job satisfaction. These findings underscore the importance of managing burnout and enhancing job satisfaction to support employee performance.
THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT IN THE EFFECT OF PERCEIVED TRAINING BENEFITS AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE (A STUDY AT PT. MODERN INDUSTRIAL ESTATE) Ecih Suhersih; Fauji Sanusi; Roni Kambara
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2254

Abstract

This study aims to analyze the effect of perceived benefits of training and job satisfaction on employee performance, as well as the mediating role of organizational Commitment at PT. Modern Industrial Estate. Data were collected from 72 respondents through questionnaires and performance assessments conducted between 2021 and 2023. The analysis used Structural Equation Modeling (SEM). The results show that the perceived benefits of training do not have a direct effect on performance, but have a positive effect on organizational Commitment. Job satisfaction has a positive effect on performance and organizational Commitment. Organizational Commitment also affects performance and mediates the effects of training benefits and job satisfaction. It is recommended that companies optimize training, create a conducive work environment, and strengthen Commitment through open communication and employee participation.
Pengaruh Organizational Justice dan Employee Resilience Terhadap Organizational Commitment dengan Employee Engagement Sebagai Variabel Intervening Arfan Maulana; Fauji Sanusi; Ali Imron
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8830

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh organizational justice dan employee resilience terhadap organizational commitment dengan employee engagement sebagai variabel intervening di PT. Duta Sugar International. Penelitian ini menggunakan jenis kuantitatif dengan kuesioner dan studi pustaka demi untuk mengumpulkan sumber dan pengumpulan data. Teknik sampel yang digunakan adalah simple random sampling dengan jumlah sampel sebanyak 160 responden karyawan PT. Duta Sugar International, Penelitian ini menggunakan uji-t, statistik deskriptif, model luar untuk pengukuran, dan model dalam untuk analisis struktural, semuanya di dalam aplikasi analisis SmartPLS 4.0. Analisis yang sudah dilakukan membuktikan bahwa organizational justice berpengaruh positif dan signifikan terhadap organizational commitment, employee resilience berpengaruh positif dan signifikan terhadap organizational commitment, organizational justice berpengaruh positif dan signifkan terhadap employee engagement, employee resilience berpengaruh positif dan signifikan terhadap employee engagement, employee engagement berpengaruh positif dan signifikan terhadap organizational commitment, employee engagement memediasi hubungan yang berpengaruh positif dan signifikan antara organizational justice terhadap organizational commitment dan employee engagement memediasi hubungan yang berpengaruh positif dan signifikan antara employee resilience terhadap organizational commitment.
The Effect of Work Motivation and Soft Skill Training on Employee Performance through Competence Syah, E. Anisa Safa’at Derajat; Sanusi, Fauji; Imron, Ali
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.292

Abstract

This study examines the effect of work motivation and soft skill training on employee performance with competence as a mediating variable. The research was conducted at the Office of Women’s Empowerment, Child Protection, Population Control, and Family Planning (DP3AKB) of Banten Province. A quantitative approach with a census method was applied, involving all 134 employees as respondents. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that work motivation and soft skill training have positive and significant effects on employee performance. Furthermore, both variables significantly influence employee competence. Competence also has a positive and significant effect on employee performance and partially mediates the relationship between work motivation and performance as well as between soft skill training and performance. These findings suggest that improving employee performance in public sector organizations requires integrated human resource development strategies focusing on motivation enhancement, effective soft skill training, and systematic competency development.
The Effect of Leverage on Company Value with Dividend Policy as a Mediating Variable and Business Risk as a Moderating Variable Shinta Rizki Septiani; Fauji Sanusi; Enis Khaerunnisa
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 4 (2024): Oktober - Desember
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i4.213

Abstract

This study aims to find out the effect of leverage on company value mediated by dividend policy and moderated by business risk in infrastructure sector companies listed on the IDX in the period 2017 – 2022. The research uses a quantitative method using secondary data from the financial statements of each company, both obtained through the IDX website and the official website of each company. Sampling uses a non-probability method on companies listed in the infrastructure sector listed on the IDX in 2017-2022. The research data is panel data analyzed using SPSS and Hayes Process with analysis stages, namely descriptive statistics to conditional process analysis. The results of the hypothesis test show that leverage has a negative and significant effect on the company's value, Dividend Policy has a positive and significant effect on the company's value, Leverage has no effect on the dividend policy, Dividend policy is unable to mediate the influence of leverage with the company's value, Business Risk is unable to moderate the influence of leverage with the dividend policy and Business Risk is able to moderate the influence of leverage with the company's value.
The Effect of Profitability and Company Size on Firm Value With Dividend Policy as Moderation Haryanti Fika; Fauji Sanusi; Enok Nurhayati
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): Januari - Maret
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.312

Abstract

The purpose of this study is to test and prove the effect of profitability and company size on firm value by using dividend policy as a moderating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The sampling technique uses purposive sampling method with the aim of obtaining sample data in accordance with the criteria needed in the study and obtained as many as 19 companies that can be sampled with 114 data observations. The results in this study are Profitability has a significant positive effect on Company value, Company size has a negative effect on Company value, Dividend policy is able to moderate the effect of profitability on Company value by strengthening the relationship, Dividend policy is able to moderate the effect of profitability on Company value by weakening the relationship